Manchester United are set to miss out on the signing of Robert Lewandowski as the striker is close to completing a move to Bayern Munich, according to a report in the Sun.
The 24-year-old has one year remaining on his contract at Borussia Dortmund and has been strongly linked with a move to Premier League champions United, with manager Sir Alex Ferguson a keen admirer of the Poland international.
However, the Sun claims Lewandowski will turn down a move to Old Trafford and instead sign for Bundesliga champions Bayern on a five-year deal - reportedly worth £160,000-a-week.
Lewandowski has scored 35 goals in all competitions for Dortmund this season, and guided them to the final of the Champions League with his four-goal haul against Real Madrid in the semi-final first leg.
Earlier in the week, Lewandowski's agent revealed his client was interested in a move to England but played down a move to United. There were also reports of a deal agreed between Bayern and Dortmund - who will face one another in the Champions League final on May 25 - but Bayern denied the claims.
Bayern have already signed Mario Gotze for next season after they triggered a release clause set at around £32 million, and the transfer appeared to pave the way for United to secure the services of Lewandowski. But, the Sun added Lewandowski has "his heart set" on joining Bayern.
Bayern's honorary president Franz Beckenbauer, speaking to Bild about Lewandowski, said the opportunity to snap up the striker should not be missed. "If you can get him, you have to take him, that's clear," he said.
He did add though, following the signing of Gotze: "If you also take Lewandowski, I do not know if you want that hostility in the Bundesliga."